商业银行的会计信息披露关系到整个金融体系的安全和稳定,也是金融监管的重中之重。本文通过对西方主要国家和国际会计组织与我国银行会计披露模式的比较研究,以期为中国银行业会计披露的进一步改进、与国际银行会计更好地协调、推进银行监管提供参考。一、巴塞尔银行监管委员 The disclosure of accounting information of commercial banks relates to the security and stability of the entire financial system and is also the top priority of financial regulation. This paper compares the accounting disclosure modes of the major western countries and international accounting organizations with that of our country with a view to providing reference for the further improvement of accounting disclosures in China’s banking industry, better coordination with international bank accounting, and the promotion of bank regulation. First, Basel Bank Regulatory Commission